Integrated ABC-EVA system as a management tool: a case study
This paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholdersâ€™ wealth. The motivations to rate indirect and capital costs are presented. Pre-implementation and implementation steps are illustrated using data from an implementation of the system at a mill services multinational company. The impact of the increased reliability of cost information on the companyâ€™s decision-making, potential long-term business performance, and expected shareholder wealth creation is discussed.
Volume (Year): 7 (2010)
Issue (Month): 1 (January)
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